8.2.5 Provincial and territorial income tax

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Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.

Provincial and territorial income tax
Provinces / Territories	Rates for 2021 tax year
Newfoundland and Labrador	8.7% on the first $38,081 of taxable income, + 14.5% on the next $38,080, + 15.8% on the next $59,812, + 17.3% on the next $54,390, + 18.3% on the amount over $190,363
Prince Edward Island	9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969
Nova Scotia	8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000
New Brunswick	9.68% on the first $43,835 of taxable income, + 14.82% on the next $43,836, + 16.52% on the next $54,863, + 17.84% on the next $19,849, + 20.3% on the amount over $162,383
Quebec	15% on the first $45,105 of taxable income, + 20% on the next $45,095, + 24% on the next $19,555, + 25.75% on the amount over $109,755
Ontario	5.05% on the first $45,142 of taxable income, + 9.15% on the next $45,145, + 11.16% on the next $59,713, + 12.16% on the next $70,000, + 13.16% on the amount over $220,000
Manitoba	10.8% on the first $33,723 of taxable income, + 12.75% on the next $39,162, + 17.4% on the amount over $72,885
Saskatchewan	10.5% on the first $45,677 of taxable income, + 12.5% on the next $84,829, + 14.5% on the amount over $130,506
Alberta	10% on the first $131,220 of taxable income, + 12% on the next $26,244, + 13% on the next $52,488, + 14% on the next $104,976, + 15% on the amount over $314,928
British Columbia	5.06% on the first $42,184 of taxable income, + 7.7% on the next $42,185, + 10.5% on the next $12,497, + 12.29% on the next $20,757, + 14.7% on the next $41,860, + 16.8% on the next $62,937, + 20.5% on the amount over $222,420
Yukon	6.4% on the first $49,020 of taxable income, + 9% on the next $49,020, + 10.9% on the next $53,938, + 12.8% on the next $348,022, + 15% on the amount over $500,000
Northwest Territories	5.9% on the first $44,396 of taxable income, + 8.6% on the next $44,400, + 12.2% on the next $55,566, + 14.05% on the amount over $144,362
Nunavut	4% on the first $46,740 of taxable income, + 7% on the next $46,740, + 9% on the next $58,498, + 11.5% on the amount over $151,978

Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)

The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.

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8.2.5 Provincial and territorial income tax

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